ANIMATION FINANCE. ETUDES CONSTRUCTION : revenue, balance sheet and financial ratios

ANIMATION FINANCE. ETUDES CONSTRUCTION is a French company founded 18 years ago, specialized in the sector Ingénierie, études techniques. Based in BRIVE-LA-GAILLARDE (19100), this company of category PME shows in 2024 a revenue of 732 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ANIMATION FINANCE. ETUDES CONSTRUCTION (SIREN 502229693)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 731 775 € 842 632 € 918 861 € 848 580 € 672 917 € 663 973 € 700 984 € 724 079 € 687 066 €
Net income 446 293 € 16 330 € 99 539 € 94 699 € 3 161 € 7 460 € 38 164 € 72 901 € 19 727 €
EBITDA -8 124 € 30 410 € 140 508 € 146 170 € 27 605 € 30 106 € 76 807 € 119 099 € 56 340 €
Net margin 61.0% 1.9% 10.8% 11.2% 0.5% 1.1% 5.4% 10.1% 2.9%

Revenue and income statement

In 2024, ANIMATION FINANCE. ETUDES CONSTRUCTION achieves revenue of 732 k€. Revenue is growing positively over 9 years (CAGR: +0.8%). Significant drop of -13% vs 2023. After deducting consumption (0 €), gross margin stands at 732 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -1.1% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -127%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 446 k€, i.e. 61.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

731 775 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

731 775 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-8 124 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 440 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

446 293 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 70%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

69.731%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

55.143%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-3.566%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-31.919

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

7.7%

Solvency indicators evolution
ANIMATION FINANCE. ETUDES CONSTRUCTION

Sector positioning

Debt ratio
69.73 2024
2022
2023
2024
Q1: 0.0
Med: 8.32
Q3: 42.94
Average

In 2024, the debt ratio of ANIMATION FINANCE. ETUDES... (69.73) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
55.14% 2024
2022
2023
2024
Q1: 11.42%
Med: 37.88%
Q3: 61.37%
Good +12 pts over 3 years

In 2024, the financial autonomy of ANIMATION FINANCE. ETUDES... (55.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-31.92 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ANIMATION FINANCE. ETUDES... (-31.92) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 134.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

134.708

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-218.156

Liquidity indicators evolution
ANIMATION FINANCE. ETUDES CONSTRUCTION

Sector positioning

Liquidity ratio
134.71 2024
2022
2023
2024
Q1: 149.17
Med: 230.27
Q3: 405.7
Watch

In 2024, the liquidity ratio of ANIMATION FINANCE. ETUDES... (134.71) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-218.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.06x
Average -50 pts over 3 years

In 2024, the interest coverage of ANIMATION FINANCE. ETUDES... (-218.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 4 days of gap between collections and payments. Overall, WCR represents 6 days of revenue, i.e. 12 k€ to permanently finance. Over 2016-2024, WCR increased by +164%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

11 643 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

42 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

38 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

6 j

WCR and payment terms evolution
ANIMATION FINANCE. ETUDES CONSTRUCTION

Positioning of ANIMATION FINANCE. ETUDES CONSTRUCTION in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 95 164€ to 475 700€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
95k€ 219k€ 475k€
219 329 € Range: 95 164€ - 475 700€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Ingénierie, études techniques)

Compare ANIMATION FINANCE. ETUDES CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ANIMATION FINANCE. ETUDES CONSTRUCTION

What is the revenue of ANIMATION FINANCE. ETUDES CONSTRUCTION ?

The revenue of ANIMATION FINANCE. ETUDES CONSTRUCTION in 2024 is 732 k€.

Is ANIMATION FINANCE. ETUDES CONSTRUCTION profitable?

Yes, ANIMATION FINANCE. ETUDES CONSTRUCTION generated a net profit of 446 k€ in 2024.

Where is the headquarters of ANIMATION FINANCE. ETUDES CONSTRUCTION ?

The headquarters of ANIMATION FINANCE. ETUDES CONSTRUCTION is located in BRIVE-LA-GAILLARDE (19100), in the department Correze.

Where to find the tax return of ANIMATION FINANCE. ETUDES CONSTRUCTION ?

The tax return of ANIMATION FINANCE. ETUDES CONSTRUCTION is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does ANIMATION FINANCE. ETUDES CONSTRUCTION operate?

ANIMATION FINANCE. ETUDES CONSTRUCTION operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.